《我国上市公司会计舞弊根源和治理对策》-毕业论文.docVIP

我国上市公司会计舞弊根源和治理对策 摘要：近年来，国内外一系列极具震撼力的上市公司会计造假和舞弊丑闻频频发生，舞弊生成的大量虚假会计信息不仅给财务报告使用者带来了巨大损失，还得到增加了审计风险，这即严重的破坏了企业的诚信和社会道德而且也使得公众和社会的利益受到极大损害。由此，本文从理论的角度，对上市公司会计舞弊的类型、动因及其新的发展动向进行了深入剖析，并就如何防范会计舞弊提出了相应对策，以便于建立一套健全的会计制度来保护广大投资者(特别是中小投资者)的合法权益，保障上市公司治理结构的完善，加强政府的宏观调控和微观调节，实现社会资源的优化配置。 关键词：会计舞弊；上市公司；治理结构；注册会计师；会计制度 Causes and Countermeasures of Chinas Listed Companies Accounting Fraud Abstract： In recent years, a series of very powerful domestic and foreign listed companies accounting fraud and fraud scandal, the frequent occurrence of fraud generated a large number of false accounting information is not only a great loss to the users of financial reports, but also increase the audit risk, which that serious damage to the integrity and social morality but also public and social interests are considerable damage to the Thus, from a theoretical point of view, the type of the Public Company Accounting fraud action and its new developments, in-depth analysis on how to prevent accounting fraud countermeasures in order to establish a sound accounting system to to protect the majority of investors (especially the legitimate rights and interests of small investors) to protect the governance structure of listed companies improve and strengthen the governments macro-regulation and micro adjustment to achieve the optimal allocation of social resources. Key word：Accounting fraud；Listing Corporation；Governance structure；CPA；Accounting system 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc9498 一、 会计舞弊的危害 PAGEREF _Toc9498 1 HYPERLINK \l _Toc12880 （一）对企业自身的危害 PAGEREF _Toc12880 1 HYPERLINK \l _Toc20252 （二）对会计信息使用者的危害 PAGEREF _Toc20252 1 HYPERLINK \l _Toc26141 1、 对市场经济的影响 PAGEREF _Toc26141 2 HYPERLINK \l _Toc26846 2、对国家宏观调控的影响 PAGEREF _Toc26846 2 HYPERLINK \l _Toc6521 3、 就投资者的影响 PAGEREF _Toc6521 2 HYPERLINK \l _Toc27779 4、对社会大众的影响 PAGEREF _Toc27779 3 HYPERLINK \l _Toc22154 （三）对会计行业的危害 PAGEREF _Toc22154 3 HYPERLINK \l _Toc31218 二、会计舞弊及其类型 PAGEREF _Toc31218 3 HYPERLINK \l _Toc2672 （一）